Related Commentary  Related HMRC Manuals

History

In the heading to s. 35, the words “Personal allowance” substituted for “Personal allowance for those born after 5 April 1938” by FA 2015, s. 5(4)(b), with effect for the tax year 2016–17 and subsequent tax years.

In the heading to s. 35, the year “1938” substituted for “1948” by FA 2014, s. 2(4)(b) with effect for the tax year 2015–16 and subsequent tax years.

In the heading to s. 35, the words “born after 5 April 1948” substituted for the words “aged under 65” by FA 2012, s. 4(2)(b), with effect for the tax year 2013–14 and subsequent tax years.

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